Tourist attractions are important for the development and appearance of the entire tourist attraction. They are visual sensations that arouse strong emotions in tourists. They are real and potential tourist resources that create in tourists the desire to leave their home and visit the destination. The process of identifying tourist attractions includes the analysis of natural and cultural resources that make up the base of the tourist offer. The strategy of building tourist attractions is aimed at creating authentic and unique experiences that satisfy the various interests of visitors. Important components for the strategy of building tourist attractions are the differentiation of the offer, receptive capacities, visitor affinities, branding, specialization of the offer, development of a marketing plan, involvement of the local community and connection of stakeholders and activities. Special emphasis is placed on the opportunities and challenges that arise in the process of developing tourist attractions, which includes capacity management, adaptation to changing market trends, and preservation of cultural and natural heritage. Active evaluation of tourist attractions as an important component of a tourist destination ensures the sustainable development of the tourist destination and tourism as a whole. Through the inclusion of all attractions in the tourist offer and their sustainable management, the tourist destination achieves a balance between attraction, visitation and resource conservation, thus ensuring visitor satisfaction and long-term sustainability. The analysis of the tourist attractions of Brodsko-posavke and Osiječko-baranjske counties highlights the diversity of cultural and natural resources that play an important role in the further development of tourism.